Community Benefit

Advanced Directives

Please Take Note: The information provided does not constitute legal or tax advice. The material is provided for informational/educational purposes only. Please consult with counsel regarding your organization's particular circumstances.

Question: We provide education on Living Wills, Durable Power of Attorney and Notary Public. Is this a community benefit and will we be able to count any education/information that is given to the public and inpatients and their families?

Recommendation: We recommend reporting the cost of providing education on advanced directives such as living wills and durable powers of attorney when provided for the community, not exclusively for the organization's patients. Therefore we recommend:

Count:
  • Community education on advanced directive provided in response to identified community need.
  • Community education that goes above and beyond what others (including for-profit) organizations provide.

Do Not Count:

  • Education on advanced directives provided in fulfillment of statutory requirements.
  • Education that is equivalent to what most health care organizations (including for-profits) provide.

(Updated November 2015)